تأثیر تحول دیجیتال شرکتی بر کارایی حسابرسی با در نظر گرفتن نقش شایستگی شرکت‌های حسابرسی
محورهای موضوعی : حسابداری و مسئولیت پاسخگویی
1 - استادیار، گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران
کلید واژه: تأخیر حسابرسی, تحول دیجیتال, کارایی حسابرسی,
چکیده مقاله :
هدف: اقتصاد دیجیتال به یک نقطه رشد قابل توجه در دنیای تجارت تبدیل گردیده است. در این زمینه، تحول دیجیتال که پایه و اساس توسعه اقتصاد دیجیتال می‌باشد، به یک انتخاب اجتناب‌ناپذیر برای بقا و توسعه پایدار شرکت‌ها تبدیل شده است. تحول دیجیتال محیط ریسک و اطلاعات سازمانی را تغییر خواهد داد و همچنین چالش‌هایی را برای حرفه حسابرسی به همراه خواهد داشت.
روش‌شناسی: این پژوهش تعداد 141 شركت پذیرفته شده در بورس اوراق بهادار تهران را از سال 1395 تا 1402 به عنوان نمونه جهت مطالعه تأثیر تحول دیجیتال شرکت بر کارایی حسابرسی با در نظر گرفتن نقش شایستگی شرکت‌های حسابرسی در نظر می‌گیرد. روش تحقيق پژوهش حاضر كاربردي و طرح پژوهش آن از نوع نيمه تجربي و با استفاده از رويكرد پس رويدادي (از طريق اطلاعات گذشته) بوده است. جهت آزمون فرضیه‌های پژوهش از رگرسیون خطی چند متغیره مبتنی بر داده‌های تابلویی با استفاده از نرم افزار EViews بهره گرفته شده است.
یافته‌ها: نتایج این مطالعه نشان داد که هر چه درجه تحول دیجیتال سازمانی بالاتر باشد، تأخیر حسابرسی جدی‌تر و بازده حسابرسی پایین‌تر است. همچنین زمانی که شرکت‌ها توسط شرکت‌های حسابرسی غیر رتبه الف، حسابرسی می‌شوند، تأثیر تحول دیجیتال شرکتی بر کاهش کارایی حسابرسی آشکارتر است.
دانش افزایی: این مطالعه زمینه تحقیقاتی تحول دیجیتال و حسابرسی سازمانی را گسترش می‌دهد و شواهد تجربی برای بهبود کارایی حسابرسی را ارائه می‌کند.
Purpose: The digital economy has become a significant growth point in the business world. In this context, digital transformation, which is the foundation of the development of the digital economy, has become an inevitable choice for the survival and sustainable development of companies. Digital transformation will change the organizational risk and information environment and will also bring challenges to the audit profession.
Methodology: This study takes 141 companies listed on the Tehran Stock Exchange from 2016 to 2023 as a sample to study the impact of a company's digital transformation on audit efficiency, considering the role of audit firms' competence. The research method of the current research is applied and its research design is of semi-experimental type using post-event approach (through past information). In order to test the hypotheses of the research, multivariate linear regression based on panel data was used using EViews software.
Findings: The results of this study showed that the higher the degree of organizational digital transformation, the more serious the audit delay and the lower the audit efficiency. Also, when companies are audited by non-A-rated audit firms, the impact of a company's digital transformation on reducing audit efficiency is more evident.
Originality: This study expands the research field of digital transformation and organizational auditing and provides empirical evidence for improving audit efficiency.
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